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HR 5183 115th Congress House

Puerto Rico Film, Television, and Theatre Production Act of 2018

Official title: To amend the Internal Revenue Code of 1986 to apply the rules related to the treatment of certain qualified film and television and live theatrical productions to Puerto Rico.

Introduced: March 6, 2018 See on congress.gov
Taxation Business investment and capitalIncome tax deductionsPerforming artsPuerto Rico
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Television and filmU.S. territories and protectorates
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 6, 2018
Referred to the House Committee on Ways and Means.
Mar 6, 2018
Introduced in House
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 Latest action March 6, 2018

Referred to the House Committee on Ways and Means.

 Plain-English summary Congressional Research Service

Puerto Rico Film, Television, and Theatre Production Act of 2018

This bill amends the Internal Revenue Code; with respect to rules that allow the expensing of certain costs of qualified film, television, and live theatrical productions; to: (1) apply the rules to Puerto Rico, and (2) extend the rules through 2021 for Puerto Rico. (Under current law, the rules apply through 2017 for productions with costs that include a specified amount of compensation for services performed in the United States.)

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Soto, Darren
Florida · Mar 6, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5183: Puerto Rico Film, Television, and Theatre Production Act of 2018. 115th Congress. Open America. https://openamerica.io/bill/115-HR-5183/
MLA
"H.R. 5183: Puerto Rico Film, Television, and Theatre Production Act of 2018." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-5183/.
Bluebook (legal)
H.R. 5183, 115th Cong. (2026), https://openamerica.io/bill/115-HR-5183/.
Markdown link
[H.R. 5183: Puerto Rico Film, Television, and Theatre Production Act of 2018](https://openamerica.io/bill/115-HR-5183/)
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